1.1 A bill for an act 1.2 relating to taxation; property tax refund; extending the filing date by one year; 1.3 amending Minnesota Statutes 2024, section 289A.40, subdivision 4. 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.5 Section 1. Minnesota Statutes 2024, section 289A.40, subdivision 4, is amended to read: 1.6 Subd. 4.Property tax refund claims.A property tax refund claim under chapter 290A 1.7is not allowed if the initial claim is filed more than one year two years after the original due 1.8date for filing the claim. 1.9 EFFECTIVE DATE.This section is effective beginning with property taxes payable 1.10in 2025. 1Section 1. 25-01368 as introduced01/10/25 REVISOR EAP/DG SENATE STATE OF MINNESOTA S.F. No. 309NINETY-FOURTH SESSION (SENATE AUTHORS: DRAZKOWSKI and Dibble) OFFICIAL STATUSD-PGDATE Introduction and first reading01/21/2025 Referred to Taxes